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ADDITIONAL  Ii\STKUCT[ONS 

TO 

COLLECTORS  AND  ASSESSORS  OF  CONFEDERATE  TAXES. 


Office  of  CoMM;ssroNER  of  Taxes,  ) 
Richmond,  llaich  Ist,  1864.      i 

The  folio  wine;  additional  instructions,  adapted  to  the  amendments  of 
ihe  tax  laws  of  '863,  and  to  the  act  imposing  additional  taxes,  ap- 
proved l7th  Felruarj,  1864,  will  be  duly  observed  by  all  officers  en-' 
gaged  in  the  a-sso.sment  and  collection  of  taxes  for  the  Confedcrato 
iStatcs : 

1.  Interest-bearing  Treasury  notes,  usually  known  as  the  7.30  notes, 
are  no  longer  to  be  received  in  payment  of  taxes. 

2.  No  certificate  of  deposit  for  taxes  made  sinc6  17 Lh  February, 
1864,  will  be  received  in  payment  of  taxes. 

Any  money  received  on  such  certificate  must  bo  returned  as  illegally 
paid. 

3.  Retail  dealers  whose  quarterly  sales  exceed  $100  and  are  less 
than  $500,  shall  pay  $25  specific  tax,  and  where  their  q.uarterly  sales 
exceed  $500  tho  t^pocific  tax  shall  be  §50  as  heretofore.  Where  such 
sales  arc  less  than  $]()0  tho  pg-rty  is  exempt  from  the  specific  tax. 

4.  f2very  person  who?e  busint  ss  it  is  tu  sell  or  offer  to  sell  slaves, 
shall  be  deemed  a  wholesale  dealer. 

5.  Contractors  working  for,  and  selling  their  own  products  exclu- 
sively to  Iho  Cohfederato  States,  to  an  amount  not  exceeding  §5,000 
a  year,  and  dealers  that  sell  exclusively  to  consumers,  and  not  to  others 
to  sell  again,  aie  declared  retail  dealers. 

6.  Distillers  are  required,  as  heretofore,  to  pay  20  per  centum  on 
sales,  and  also  20  per  centum  on  the  value  of  all  liquors  distilled  for 
others.  This  refers  exclusively  to  general  distillers,  and  not  to  dis- 
tillers of  fruit  for  ninety  days  or  less.  The  tax  on  distillers  is  declared 
to  be  a  lien  on  the  still  or  stills,  and  upon  the  other  articles  or  fix- 
tures used,  and  shall  have  priority  over  all  other  liens. 

7.  Twenty  days  are  allowed  )egistered  persons  to  make  their  quar- 
terly returns,  after  the  expiration  of  a  quarter,  and  paunejit  ol  the 
tax  is  required  to  be  made  within  such  time  as  the  C'olleiitor  shall 
designate ;  time  not  to  be  less  than  ton,  nor  more  than  thirty  days 
from  date  of  notice. 

8.  When  the  income  on  any  manufacturing  or  mining  business,  is 

'Y"derlred.-f  ;-?';iJJ:/..4>r'vHuotionj2Slii4^^^^  H-9'^  ^^'O^  from  the  ore, 

there  shall  be  deducted  the  cost  of  labor,  food  and  iiecescian  repairs.  ' 

9.  When  the  farmer  or  planter  shall  tail  to  deliver  his  taxes  in  kind, 


aj  requited  br  law,  bs  is  reqairtd  to  paj  fiT9  tiinss  the  estimatO'i 
Talue  of  ike  fiortiim  uoi  <ielivered  to  bt?  t'olleote<l  in  llu?  luauner  l<»ro(o- 
foro  provido'l. 

10.  Not  onlv  fanners,  planters  and  grazierd  are  required  to  pay  th« 
iax  in  kind  on  slaughtered  hogs,  but  every  other  person  who  slaiigh- 
fors  hogg  is  required  to  pay  the  same,  except  such  persona  as  do  not 
■laughter  more  than  250  pounds  of  net  pork,  and  they  are  exempt. 

1 1.  Every  officer,  soldier  or  seaman  in  the  military  or  naval  service, 
or  who  may  have  been  discharged  therefrom  on  account  of  woundi, 
or  physical  disability,  and  any  widow  of  such  oliicer.  soldier  or  sea- 
man, or  any  head  of  a  family,  who  does  not  ott-i  more  than  two  cowi 
and  calve?,  is  exempted  from  the  tax  imposed  on  neat  cattle. 

12.  In  Districts  heretofore,  or  which  may  hereafter  be  ascertained 
to  be  impracticable  for  the  collection  of  taxes  in  kind,  where  Quar- 
termasters and  Commissaries  serving  with  troops  in  the  field,  shall 
have  collected  or  may  hereafter  collect  from  producers  any  portion  of 
the  tax  in  kind,  the  receipts  of  such  officers  shall  be  held  good  to  the 
producers  against  the  collection  of  the  money  ralue  of  their  tax,  to  the 
extent  and  value  of  such  portions  as  may  have  been  or  may  be  hereafter 
collected.  Tax  Collectors  are  directed  to  receive  such  receipts  under 
the  oath  of  the  tax  payer  in  satisfaction  of  the  money  value  of  tithes 
80  collected,  provided  they  are  satisfied  the  same  are  genuine,  and  to 
turn  them  over  to  thd  State  Collector  as  so  much  cash,  and  the  State 
Collector  will  return  them  to  this  office. 

Section  13  of  the  amended  Act  rquires  that  the  assessors  of  tho 
tax  in  kind  shall  hereafter  be  appointed  by,  and  be  under  the  exclu- 
Bive  contiol  of,  the  War  Department.  Until  such  assessors  are  so 
appointed  and  qualified,  and  notice  thereof  given,  the  present  asses- 
sors will  continue  to  discharge  all  the  duties  of  assessors  of  the  tax 
in  kind,  as  well  as  of  money  taxes,  as  heretofore. 

13.  The  estimates  of  incomes  and  profits,  and  the  statements  or 
bills  for  the  amount  of  tax  on  occupations,  <fcc.,  instead  of  being  sent 
to  the  State  Collector,  as  heretofore  required,  bj  section  l4.  Tax  Act, 
shall  be  arranged  and  copied  into  a  general  list ;  a  true  copy  of  which 
shall  be  sent  to  the  State  Collector,  in  lieu  of  the  bills,  esiimates  and 
statements  themselves. 

14.  The  salaries  of  State  Collectors  shall  be  one-tenth  of  one 
per  cent,  on  the  amount  collected  in  each  State,  the  salary  in  no  case 
to  be  less  than  $2,000,  nor  more  than  $5,000, 

1 5.  The  assessors  are  required  to  make  the  two  general  lists  of 
persons  taxed,  which  have  been  heretofore  required  of  the  District 
Collectors. 

16.  All  property,  currency,  credits,  income  and  profits,  and  every 
article  or  object  subjected  to  taxation  shall  be  estimated,  valued  and 
assessed  at  the  value  thereof  at  the  time  of  assessment,  in  Confede- 
rate Treasury  notes.  ^ 

17.  The  comperwA^ioflr<5f  DftTfl^tTollectors  will  nSTc^Tter  be  fir 
per  cent,  on  the  first  twenty  thousand  dollars  collected  and  paid  over, 
two  per  cent,  on  the  next  thirty  thousand  dollars  collected  and  paid 


orer,  one  per  cent,  on  the  next  fifty  tbowisaid  doHBrs,  and  one-tenth 
of  one  per  cent,  on  all  moneja  collected  and  paid  over,  above  the  euia 
of  one  hundred  thou.'^and  dollars. 

18.  Ai^essors  shall  be  allowed  eight  dollars  for  everr  day  employed 
in  making  lists  and  aasessments,  and  eight  dollars  for  every  one  hun- 
dred taxable  persons  contained  in  the  list  as  completed  and  delivered 
to  the  collector. 

19.  Referees  under  the  Tax  Act,  ehall  be  paid  for  their  services 
five  dollars  a  day  while  so  employed,  and  assessors  and  collectors  are 
empowered  to  compel  the  attendance  of  witnesses  by  written  sum- 
Muns,  and  to  require  their  testimony  in  any  matter  or  investigation 
in  reference  to  the  assessments  and  estimates  of  taxes,  and  such  wit- 
nesses are  entitled  to  such  compensation  as  is  allowed  witnesses  for 
attending  upon  courts  of  record  in  the  State  where  they  attend. 

Payments  to  referees  and  witnesses,  will  be  made  by  the  disbursing: 
clerk  of  this  office,  upon  accounts  certified  as  required  by  regulations. 

20.  When  personal  goods  or  chattels  distrained  for  taxes,  shall  be 
claimed  by  any  person  other  than  the  party  for  whose  default  the  dis- 
traint is  made,  the  claimant  shall  be  required  to  file  with  the  officer 
making  the  distraint,  an  affidavit,  stating  distinctly  the  nature  and  ex- 
tent of  his  claim  ;  and  then  the  right  of  property  shall  be  determined 
as  follows : 

The  collector  and  claimant  shall  each  select  a  disinterested  free- 
holder of  the  vicinage,  who  may  call  in  a  third  in  case  of  disagree- 
ment. If  the  claimant  shall  neglect  or  refuse  to  select  a  freeholder, 
the  Collector  shall  select  two,  who  shall  proceed  to  decide  the  claim. 
Witnesses  may  be  introduced  by  either  party,  and  the  decision  in  each 
case  shall  be  final  and  conclusive. 

The  referees  and  witnesses  in  such  cases  shall  be  paid  as  before 
stated,  and  any  witness  failing  to  attend  upon  the  summons  of  re- 
ferees, in  any  case,  is  subject  to  a  penalty  of  one  hundred  dollars, 
with  costs,  which  the  Collector  is  instructed  to  sue  for  in  any  court 
of  competent  jurisdiction. 

21.  The  Secretary  of  the  Treasury  is  authorized  to  dispense  with 
the  use  of  individual  lists,  bills  or  statements,  whenever  he  shall 
deem  it  expedient  to  do  so,  and  the  Commissioner  of  taxes  is  author- 
ised under  his  direction  to  devise  the  manner  and  form  of  making  re- 
turns and  estimates.  Whenever  such  new  form  or  plan  is  devised 
and  adopted  with  reference  to  any  class  of  tax  returns,  special  in- 
structions will  be  issued  to  the  tax  officers,  explanatory  of  the  same. 

22.  Section  5  of  the  act  amendatory  of  the  assessment  act  providep 
that  if  the  Treasurer,  Assistant  Treasurer,  or  Depositary  of  money 
of  the  Confederate  States,  or  any  clerk  in  the  office  of  such  Treasu- 
rer, Assistant  Treasurer  or  Depositary,  or  any  Collector  of  Taxes, 
shall,  prior  to  the  firstday  of  January,  1864,  in  the  course  of  the  lawful 
business  of  puch  officer,  have  received  in  payment  or  on  deposit,  in 
such  office,  any  forged  or  counterfeit  Treasury  notes,  and  shall  estab- 
iJBh  by  proof  to  the  satisfaction  of  the  Secretary  of  the  Treasury,  that 
the  receipt  of  snch  forged  er  odnnterfeit  Treasury  notes  was  not  tke 


result  of  any  want  of  diligence  or  care  and  attention  on  the  part  of 
such  ofllicr-r  l)ut  was  in  good  faith  a  mistake,  involvini?  no  fault  on 
Ills  part  the  iSec'-eiary  i.-^  invested  with  'he  power  to  relieve  such  offi- 
cec  li-oiii  lialtililj.  The  proof  contemplated  Uy  said  section,  in  case 
any  tax  c  dlector  lias  received  such  counterfeit  notes  and  is  unable  to 
trace  them  to  the  person  from  whom  they  were  received,  shall  be 
made  out  in  writinsr,  accompsnied  by  the  affidavit  of  the  collector,  and 
transmitted  to  this  ofiice  through  the  State  Collector,  wlio  is  required 
to  give  his  written  opinion  as  to  the  merits  of  the  application  for  relief. 
23  Producers  of  sweet  potatoes  in  18G3  may  make  commutation 
by  payment  of  the  money  value  thereof,  at  rates  to  be  fixed  by  tlie 
Commisf-ioners  under  the  impressment  act.  Tiie  commutation  will 
be  collected  by  Post  Quartermasters,  and  not  by  the  Collectois  of 
money  tax. 

24.  An  act  approved  13th  February,  1864,  provides  that  when  cot- 
ton or  other  property  subject  to  taxation  in  money,  shall  have  been 
burned  or  otherwise  destroyed  by  authority  of  the  Government,  be- 
fore the  expiration  of  the  time  fixed  by  law  for  the  payment  of  the  tax 
thereon,  the  tax-payer  may  apply  to  the  District  Collector,  who  shall 
investigate  the  facrs  and  make  report  thereof  to  the  State  Collector, 
who  may,  if  satisfied  of  such  destrnction  by  Government  authority, 
remit  the  said  tax.  If  the  tax  in  any  such  case  sl)all  have  been  paid 
in  advance,  it  shall  be  refunded  by  the  State  ©ollsctor,  and  the  tax- 
payer, in  every  such  case,  when  decided  against  him,  shall  have  the 
right  of  appeal  to  the  Secretary  of  the  Treasury,  which  appeal  shall 
be  transmitted  by  the  State  Collector,  with  his  views,  to  this  office. 
When  the  crop  out  of  which  the  tax  in  kind  is  to  l)e  paid,  has  been 
taken  or  destroyed  by  the  enemy,  the  District  Collector  may  remit  the 
tax  in  whole  or  in  part,  according  to  the  extent  of  the  loss  sustained 
by  the  tax-)  ayer.  The  facts  in  each  case  shall  bo  reported  to  the 
district  Collector,  and  the  remission  shall  not  be  valid  until  approved 
by  him,  and  in  case  the  loss  be  sustained  prior  to  assessment,  the  as- 
sessor on  satisfactory  proof  thereof,  may  make  deduction  theiefor  in 
pioportion  to  the  loss 

In  piacticable  districts,  the  Post  Quartermasters  holdinu-  and  con- 
troliug  the  estimates  of  taxes  in  kind,  shall  be  held  and  considered 
as  the  District  Collector,  upon  whom  the  power  is  conferred  to  remit. 
But  in  impracticable  districts  where  estimates  have  been  turned  over 
to  the  District  Collector  of  money  taxes,  he  shall  have  power  to  remit. 

25.  The  daily  wages  of  detailed  soldiers  and  other  employees  of 
tlie  Government,  which  are  exempt  from  taxation  as  income,  extends 
•nly  to  persons  who  are  employed  and  paid  by  the  Government,  and 
who  do  not  receive  a  regular  salary  but  only  daily  wages. 

2G.  The  tenth  of  tobacco  shall  l)e  collected  by  the  agents  appointed 
by  the  Secretary  of  the  Treasury,  and  all  tax  assessors  shall  transfer 
their  estimates  of  the  tobacco,  due  from  each  person,  specifying  both 
quantity  and  quality  to  said  agents  or  to  sub-agents,  taking  their  re- 
ceipts therefor,  and  sliall  also  transmit  a  co])y  of  those  estimates  to 
the  chief  of  the  produce  loan  office  at  Richmond.     'J  he  tax  assessors 


shall  also  require  a  statement  from  each  farmer  or  planter  as  to  the 
different  qualities  of  tobacco  raised  by  him,  and  shall  assess  as 
due  the  Confederate  States  one-tenth  of  each  said  qualities,  wliich 
shall  be  stated  separately  in  his  estimates,  and 'shall  be  delivered 
separately  by  the  farmer  or  planter. 

TAX  ON  PROPERTY,  MONEYS  AND  CREDITS  UNDER  ACT  OP  ITtH  OF  FEBRU- 
ARY, 1864,  LEVYING  ADDITIONAL  TAXES. 

27.  The  District  Collector  shall  as  soon  as  practicable,  after  being 
furnished  with  the  necessary  forms,  send  the  assessors  throughout 
their  respective  districts  to  inquire  after  and  procure  returns  of  all 
taxable  property,  moneys,  or  effects  in  such  districts,  and  all  taxes 
due  by  any  per?on,  corporation,  company  or  firm  therein,  and  the  said 
assessor  shall  require  each  tax-payer  to  make  duo  return  on  oath  of 
all  articles  or  objects  taxed  by  sections  one.  two  and  three  of  the  act 
of  17th  February,  l^Gi,  entitled  an  "Act  to  levy  additional  taxes  for 
the  common  defence  and  support  of  the  Government,"  to  wit: 

I.  Upon  the  value  of  property  real,  personal  and  mixed,  of  every 
kind  and  description,  iind  not  exempted  by  the  act  or  taxed  at  a  dif- 
ferent Bate,  a  ta-  of  live  per  cent,  shall  bo  assessed,  levied  and  col- 
lected 

II.  Upon  the  value  of  gold  and  silver  wares  and  plate,  jewels,  jewel- 
ry and  watches,  a  tax  often  per  centum  shall  be  assessed,  levied  and 
collected.  The  value  of  the  above  property  taxed  under  section  one 
shall  be  assessed  on  the  basis  of  the  market;  value  of  the  same  or 
similar  propci'ty  in  the  neighborhood  where  assessed,  in  the  year 
1 860,  except  land,  slaves,  cotton  or  tobacco  purchased  since  1st  day  of 
January,  1862,  when  the  said  land,  slaves,  cotton  and  tobacco  so  pur-^ 
chased  shall  be  assessed  at  the  price  actually  paid  for  the  same  by 
the  owner. 

III.  On  the  value  of  all  shares  or  interests  held  in  any  bank, 
bankins:  company  or  association,  canal,  navigation,  importing  and  ex- 
porting, insurance,  manufacturing,  telegraph,  express,  railroad  and  dry 
dock  companies,  and  ail  other  joint  stock  companies  of  every  kind, 
whether  incorporated  or  not,  five  percent,  tax  shall  be  assessed,  levied 
and  collected.  The  value  of  property  taxed  under  section  two  of  said 
act,  and  enumerated  under  thi?  head,  shall  be  at^sessed  upon  the  basis 
of  the  market  value  of  such  property  in  the  neighborhood  where  as- 
sessed, in  such  currency  as  may  be  in  general  use  there  in  the  pur- 
chase and  sale  of  such  property,  at  the  time  of  assessment,  that  is,  on 
the  17th  day  of  February,  1864. 

IV.  Upon  the  amount  of  all  gold  and  silver  coin,  gold  dust,  gold  or 
silver  bullion,  whciher  hold  by  the  banks  or  other  corporations,  or  indi- 
viduals, five  percent,  shall  be  levied  and  collected,  and  upon  all  moneys 
held  abroad,  or  upon  the  amount  of  all  bills  of  exchange  drawn  there- 
fur  on  f(veign  countries,  a  tax  of  five  per  cent,  shall  be  levied  and 
collocled.  iSuch  tax  upon  money  abroad  to  l)e  apse^sed  and  collected 
according  to  the  value  thereof  at  the  place  where  the  ta^  is  i)aid. 

The  tax  upon  gold  and  silver  coin,  and  gold  dust,  and  gold  and 


6 

BiWer  bullion,  h  five  per  cent  of  the  amount  to  be  paid  in  kind  out  on 
the  thing  taxed.  That  is.  a  tax  of  live  dollars  in  gold  is  to  be  paid  on 
every  hundred  dollars  in  gold  coin,  ifcc.  If  the  article  taxed  be  money 
held  abroad,  or  a  bill  of  exchaoge  drawn  therefor,  it  shall  be  valued 
and  assessed  at  its  value  in  Confederate  currency  at  the  place  where 
the  tax  is  paid. 

V.  Upon  the  amount  of  all  solvent  credit,  and  of  all  bank  bills  and 
all  other  paper  issued  as  currency,  (except  non-interest  bearing  Con- 
federate Treasury  notes,)  and  not  employed  in  a  registered  busi- 
ness, the  income  derived  from  which  is  taxed,  a  tax  of  live  per  cent, 
shall  be  assessed  and  collected.  This  tax  to  be  paid  in  Confederate 
currency,  and  the  credits,  bank  bills,  and  other  papers  issued  as  money 
to  be  assessed  at  par  according  to  the  amount  exhibited  on  their  face 

The  taxes  on  all  property,  coin,  money,  credits,  stocks,  shares,  bul 
lion,  &c.,  before  mentioned,  and  laid  for  the  year  1864,  shall  be  af5 
sessed  as  on  the  day  of  the  passage  of  the  act,  and  be  due  and  collect- 
ed on  the  first  day  of  June,  1864,  or  as  soon  thereafter  as  practicable 
allowing  an  extension  of  ninety  days  west  of  the  Mississippi  river. 

28.  The  mode  and  manner  of  assessing  eaid  tax  shall  be  as  follows 
Instead  of  receiving  the  returns  on  individual  lists,  as  heretofore  prac- 
tised, each  District  Collector  will  be  furnished  by  the  State  Collector 
with  three  copies  of  the  tax  digest  in  book  f«rm,  with  appropriate 
headings  aad  columns  for  all  the  subjects  of  taxation,  and  the  equiva- 
lent of  a  fourth  book  in  loose  sheets:  the  latter  of  which  will  be  sent 
him  in  advance  of  the  books.  Upon  the  receipt  of  the  sheets,  he  will 
immediately  place  them  in  the  hands  of  the  assessors  of  his  district, 
who  shall  proceed  to  make  the  assessments,  requiring  each  tax-payer 
to  sign  his  name  to  his  assessment,  having  first  been  sworn  according 
to  the  form  of  oath  in  these  instructions  prescribed,  and  the  assessor 
shall  certify  to  each  sheet  according  to  the  form  thereon  prescribed. 
The  assessor  shall  transfer  the  sheets  from  time  to  time,  as  they  be- 
come filled,  to  the  District  Collector,  who  shall  transcribe  them  into 
one  of  the  copies  of  the  digest,  arranging  the  names  of  the  tax-payers 
in  alphabetical  order  ;  and  after  the  assessments  are  completed,  and 
notice  given,  and  time  for  hearing  appeals  has  expired,  according  to 
law,  the  District  Collector  shall  proceed  to  collect  the  taxes  on  the 
first  day  of  June,  1864,  and  shall  furnish  the  Commissioner  of  Taxes 
and  the  State  Collector  each  with  a  copy  of  his  tax  book,  transcribed 
into  the  other  two  copies  of  the  digest  as  furnished  him,  which  copies, 
Bhall  be  certified  to  by  the  assessor  as  true  and  correct.  So  much  of 
the  instructions  of  15th  of  May,  lo63,  and  of  all  subsequent  instruc- 
tions as  are  not  inconsistent  with  the  existing  tax  laws,  and  ag  are 
not  inapplicable  to  the  tax  laws  of  1863,  as  amended,  are  hereby  de- 
clared to  be  in  full  force. 

PROPERTY  EXEMPTED  BY  SECTION  5  07  THE  lOT. 

29.  The  following  exemptions  under  the  Act  of  17th  February, 

1864,  laying  additional  taxes,  shall  be  allowed  by  the  assessors,  to  wit : 

J.  Property  of  each  head  of  a  family  to  the  Value  of  $500  and  for 


eacb  minor  child  of  the  familj  to  the  further  value  of  $100,  and  for 
each  son  actually  encfaged  in  tho  army  or  navy,  or  who  has  diod  or 
been  killed  in  the  military  or  naval  gervice,  and  who  was  a  member 
of  the  family  when  he  entered  tb  e  service,  to  the  further  sum  of  $500. 

I|I.  Property  of  the  widow  of  any  officer,  soldier,  eailor  or  marine, 
who  may  have  died  or  been  killed  in  the  nailitary  or  naval  service,  or 
where  there  is  no  widow,  th^n  property  of  the  family,  if  they  are  mi- 
nor children,  to  the  value  of  $1,000. 

III.  Property  of  every  officer,  soldier,  .sailor  or  marine,  actually 
engaged  in  the  military  or  naval  service,  or  of  such  as  have  been  diy- 
abled  in  such  service,  to  the  value  of  $1,000. 

30.  The  foregoing  exemptions  shall  not  be  allowed  to  any  person, 
whose  property,  exclusive  of  household  furniture,  shall  be  assessed  at 
a  value  exceeding  $1,000.  Where  property  held  or  owned  on  the 
17th  day  of  February,  1S64,  has  been,  injured  or  destroyed  by  the 
enemy,  or  the  owner  has  been  temporarily  deprived  of  the  use  or  oc- 
cupancy thereof,  or  in  case  of  lands,  has  been  deprived  of  the  means 
of  cultivating  the  same,  by  reason  of  the  presence  or  proximity  of  the 
enemy,  the  assessor  may  reduce  the  nssessme'it  on  such  property  in 
proportion  to  the  damage  sustained  by  the  owner,  or  if  the  injury  oc- 
curs after  as?essment  and  before  the  payment  on  the  tax,  the  same  may 
be  reduced  in  the  same  ratio  by  the  District  Collector,  on  satisfactory 
eviden«e  submitted  to  him  by  the  owner  or  assessor.  The  assessor 
is  authorized,  in  receiving  returns  of  properly,  money,  &c.,  to  ad- 
minister oaths  to  taxpayers,  in  the  following  form  : 

"Fotz  do  soitmnly  sioear  that  you  will  render  a  true  and  faithful  re- 
turn and  slatement  of  all  the  property,  articles  or  objects  for  lohich  you 
are  liable  to  taxation,  and  of  which  a  return  is  required  by  law  t9  be 
made  at  this  time,  and  that  you  will  true  answers  make  to  all  questions 
which  sha'l  bt  put  to  you,  touching  your  property  or  effects,  or  any  ex- 
emption which  may  be  claimed,  and  also  as  to  any  fact  in  reference 
thereto,  and  that  you  shall  speak  the  truth,  the  whole  truth  and  nothing 
but  the  truth,  so  help  yuu  God.'^ 

The  assessor,  after  administering  this  oath,  will  then  interrogate 
the  tax-payer  as  to  his  or  her  return,  and  as  to  any  other  fact  or  cir- 
cumstance necessary  to  be  known  in  arriving  at  a  true  return,  and 
after  the  same  shall  have  been  entered  on  the  list  or  sheet,  the  tax- 
payer will  lio  required  to  sign  it,  as  hereinbefore  stated.  If  any  ex- 
emption is  claimed,  the  first  thing  to  be  ascertained  by  the  assessor 
will  be  whether,  exclusive  of  household  furniture,  tho  value  of  the 
property  of  the  tax  payer,  subject  to  the  tax,  according  to  the  basis 
of  valuation  laid  down  in  the  act,  exceeds  one  thousand  dollars.  If 
it  does,  n--'  exemption  can  be  allowed.  If  it  does  not,  the  party  will 
be  ir!terroc:ated  under  oath  as  to  the  facts  upon  which  it  is  claimed, 
anil  if  the  facts  be  satisfactorily  established,  the  exemption  will  be 
allowed. 

31.  The  question  as  to  whether  the  value  of  the  tithes  of  1863  or 
those  of  1864  is  to  be  deducted  from  the  tax  on  the  value  of  property 
for  1864,  has  so  manv  attendant  difficulties  that  it  is  deemed  best  not 

/ 


8 

to  settle  it  at  present  liy  the  Department  hut  to  refer  it  to  Congress 
at  its  uicclini;  in  i^tay.  The  tax  not  being  payable  till  June  no  injury 
will  ensue  from  the  delay. 

ADDITIONAL  TAX  ON  PROFITS,  LEVIED  UNDER  ACT  17tH  FEBRUARY,  18G4. 

32.  Immediately  after  receiving  the  necessary  forms  the  District 
Collectors  shall  cause  their  a.^sessors  to  proceed  tljiough  their  districts, 
and  require  returns  of  the  profits  made  on  trade  and  business,  such 
returns  to  be  made  within  such  lime  as  may  be  prescribed  by  public 
notice,  as  follows : 

I.  On  all  profits  made  by  buying  and  selling  at  any  time  between 
the  first  day  of  January,  18G3,  and  tlie  first  day  of  January,  18G4,  any 
spirituous  liquni-s,  flour,  wheat,  corn,  rice,  sugar,  molasses  or  syrup, 
salt,  l)acon,  pork,  hogs,  beef  nr  beof  cattle,  sheep,  oats,  hay,  fodder, 
raw  hifies,  leather,  horses,  mules,  boots,  shoes,  cotton  yarns,  wool, 
woolen,  cotton  or  mixed  cb/nis,hatp,  wagons,  harness,  coal,  iron,  steel, 
or  nails,  a  tax  of  ten  per  cent,  shall  be  a.s^essed  and  collected.  This 
tax  is  in  addition  to  the  tax  on  income  aud  profits  under  the  tax  act 
of  24th  of  April,  1863. 

II.  On  all  profits  made  by  buying  and  selling  botwscn  the  first  day 
of  January,  1 863,  and  tiic  first  day  of  January,  1864,  money,  gold,  sil- 
ver, foreign  exchange,  stficks,  notes,  debts,  credits  or  obligations  of  any 
kind,  and  any  merchandise,  property  or  effects  of  any  kind  not  enume- 
rated in  the  preceding  paragraph,  a  tax  of  ten  pc."  cent,  in  addition 
to  the  tax  on  such  profits  as  income,  under  the  acD  of  24th  April.  1803, 
shall  be  assos-'sed  and  collected. 

III.  On  the  amf-unt  of  all  profits  exceeding  tweiity  five  per  cent. 
made  during  the  year  J8G3,  by  any  bank  or  banking  company,  insu- 
rance, cf.nal,  navigation,  imjiorti ng  and  exporting,  telegraph,  express, 
railroad,  marnfacturing,  dry  dock,  or  oth;;r  joint  stock  company  of  any 
description,  whether  incorporated  or  not,  a  tax  of  twenty-five  per 
cent,  shall  be  assessed  and  collected  on  such  excess,  in  additioi.  to 
the  income  tax  of  such  banks,  companies  or  corporations  under  the 
act  of  24th  April,  1863. 

The  estimates  will  be  irade  and  the  profits  ascertained  in  the  man- 
ner  required  by  the  last  mentioned  act  as  heretofore. 

For  the  return  of  profits  under  paragraphs  I  aud  II,  form  No.  12 
will  be  used ;  and  for  profits  exceeding  25  per  cent  nauied  in  this 
paragraph,  form  No.  i3  will  bo  used.  As  fast  as  the  estimates  are 
taken,  the  assessors  will  transfer  them  to  the  District  Collector,  in 
the  manner  heretofore  practiced  and  required  by  law,  who  shall  pro- 
ceed to  collect  them  forthwith.  The  form  of  the  oath  to  be  adminis- 
tered to  the  taxpayeis  and  referees,  is  laid  dewn  in  article  13  of  sup- 
plemental instructions  dated  3d  September,  1863'  The  mode  of  as- 
certaiuing  the  amount  of  profits  derived  I'rom  the  puichaiae  and  sale 
of  any  of  tlie  articles  or  objer^ts  referred  to,  will  lie  that  laid  down 
in  paragraph  V,  section  8,  of  the  act  of  w4lh  April,  1863. 

33.  The  taxes  on  incomes  or  profits  for  the  year  1864  will  be  as- 
sessed and  collected  according  to  the  provisions  of  the  tax  and  as- 


sessment  acts  of  1865,  and  will  bo  due  and  payable  on  the  first  day  of 
January,  1865.  But  no  income  or  profits  derived  from  property  or 
effects  during  this  year,  which  property  or  effects  are  taxed  upon 
amount  or  value  by  the  tax  act  of  l7th  February,  1804,  will  be  sub- 
ject to  income  tax,  under  the  provisions  of  the  act  of  24th  April,  186S. 
And  no  estimated  rent,  hire  or  interest  on  property  or  credits  taxed 
ad  valorem,  shall  be  assessed  or  taxed  as  incomes  under  the  tax  act  of 
1863,  and  the  first  section  of  this  act  is  suspended  and  excluded  there- 
from as  amended  and  re  enacted  on  l7th  of  February,  1864. 

34.  All  non  interest  bearins:  Confederate  Treasury  notes,  of  all  de- 
nominatioDs,  will  be  receivable  at  par  in  payment  of  taxes  up  to  the 
first  day  of  April,  1864,  east,  and  until  the  first  day  of  July,  1864, 
west  of  the  Mississippi  river.  All  Confederate  Treasury  notes  of  the 
denomination  of  five  dollars  shall  be  receivable  in  payment  of  taxes 
at  par  until  first  day  of  July,  1864,  east,  and  until  first  day  of  Octo- 
ber, 1864,  west  of  the  Mississippi  river.  After  that  time  they  shall 
be  receivable  only  at  the  rate  of  sixty  six  and  two-thirds  cents  on  every 
dollar  promised  on  their  face.  The  new  issue  of  all  Treasury  notes 
and  the.  old  under  five  dollars  will  be  received  at  par. 

All  Treasury  notes  of  the  denomination  of  ten^  twenty  and  fifty 
dollars,  from  and  after  the  1st  day  of  April,  1864,  east,  and  the  1st 
day  of  July,  1864,  west  of  the  Misissippi  river,  shall  only  be  received  in 
payment  of  taxes  at  the  rate  of  sixty-six  and  two-thirds  cents  on  every 
dollar  promised  on  their  face  ;  but,  from  and  after  the  Ist  day  of 
April,  1864,  east,  and  the  1st  day  of  July,  1864,  w(^st  of  the  Missis- 
sippi river,  all  Treasury  notes  of  the  denomination  of  one  hundred 
dollars  shall  cease  to  be  receivable  in  payment  of  taxes  at  any  rate. 
The  certificates  issued  under  the  act  to  reduce  the  currency  approved 
l7th  February,  18C4,  and  the  bonds  for  which  they  may  be  exchanged, 
are  receivable  for  taxes  of  the  year  1864,  at  the  full  amount  ex- 
pressed on  the  face,  without  interest,  and  are  not  i-ubject  to  the  tax 
imposed  for  the  year  1864  on  other  bonds  and  credits. 

From  and  after  the  1st  day  of  January,  1865,  none  of  said  Treasury 
notes  shall  be  receivable  in  payment  of  taxes  at  any  rate  whatever. 

55.  Joint  stock  companies  and  corporations  may  return  and  pay  tax 
on  the  shares  of  their  capital  stock  themselves,  and  whenever  they  shall 
elect  to  do  so,  notice  thereof  shall  be  given  to  the  shareholders,  and 
to  the  collector  of  the  tax  district  in  which  the  place  of  business  of 
such  companies  or  corporations  is  situate,  and  ihc  sJiares  in  the  hands 
of  individual  stockholders  shall  be  exempt. 

THOMPSON  ALLAN,  Commissioner  of  Taxes. 
(Approy«d.)  C.  G.  MEMMINGER,  Seefy  of  th«  Treasury. 


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